Employers must withhold personal income tax (PIT) from their employees' paychecks. Therefore, if an employee has a salary of 30,000 rubles, he will receive only 26,100 rubles in cash minus personal income tax of 13%, if without any difficulties.
In order for some groups of employees to receive more, tax deductions were invented. The deduction works like this: they take the employee’s income, reduce it by the amount of the deduction, and calculate the tax from this amount. That is, they reduce the tax base, and not the tax itself.
Example
Florist Katya has a salary of 30,000₽ and a deduction of 1,400₽ for her daughter, which means they will deduct from her salary:
— in January: (30,000 — 1,400) × 0.13 = 3,718₽
- in February: (60,000 - 2,800) × 0.13 - 3,718 = 3,718 rubles and so on.
Remember, personal income tax is always considered an accrual total from the beginning of the year as in the example.
Deductions for personal income tax are different: standard, property, social and professional. Most often, employees come with standard tax deductions: for themselves or for a child.
Standard tax deductions reduce income, which is subject to personal income tax at a rate of 13%. Standard deductions are not applied to income at other rates and dividends. Non-residents cannot use deductions either. Let us remind you that a non-resident is an individual who stays on the territory of the Russian Federation for less than 183 days within one year.
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Child deduction
Parents are entitled to a deduction for each child under 18 years of age. If the child is a graduate student, resident, intern, student or cadet and is studying full-time, then the age limit is increased to 24 years.
The following may receive a deduction:
- each of the parents - no matter whether they are married, divorced or never married;
- husband or wife of a parent;
- each of the adoptive parents, guardians, trustees, when there are several of them;
- each of the adoptive parents, if there are two of them.
If the only parent or the second parent refused the deduction, you can count on a double deduction. Moreover, only a working parent can refuse the deduction: if the parent does not work, then he does not have the right to the deduction, which means there is nothing to refuse.
The legislative framework
According to the current laws of the Russian Federation, the right to file such a tax deduction is possible every calendar year. The maximum amount of social tax deduction is determined only by these time frames.
At the state level, the provision of tax benefits is regulated by Article No. 219 of the Tax Code of the Russian Federation.
According to the Code, deductions are allowed when spending funds for the following purposes:
- Payment for educational services;
- Expenses for treatment, medications, etc.;
- Charitable deductions;
- Non-state pension savings.
The charitable tax deduction helps offset the cost of these benefits.
However, the amount of such social deduction cannot be more than twenty-five percent of the taxpayer’s income.
Amounts of deductions for children
The deduction amounts are currently as follows:
— for the first and second child — 1,400₽
— for the third and each subsequent — 3,000₽
Children are counted regardless of age. For example, an employee has three children. Two are already adults: 25 years old and 23 years old, and the third is 16 years old. An employee is entitled to one deduction for a third child - 3,000 rubles.
There are more deductions for disabled children:
— for parents and adoptive parents — 12,000₽
— for guardians, trustees, foster parents — 6,000₽
It does not matter what type of disabled child is in the family. You can also add general deductions for children. For example, for an only disabled child, the deduction will be 13,400 rubles. After all, parents are entitled to a deduction for their first child - 1,400 rubles and for a disabled child - 12,000 rubles.
Important: provide a standard tax deduction for a child until the month in which the employee’s income from the beginning of the year exceeds RUB 350,000.
Interesting fact
If a child grows up quickly and gets married, then you can no longer get a deduction for him - now he provides for himself. But if he decides to try his hand at work, then his parents still have the right to a deduction. In general, marriage is a responsible matter :)
General provisions
The legislation of the Russian Federation provides for many ways to reduce the tax burden on persons living in the country and having citizenship. These options include reducing the tax amount or returning a previously paid payment. This option is called a tax deduction, which can be standard, social, property and other types. Below we will look at the most common option - standard deductions.
This term means a person’s right to reduce the tax rate, taking into account the Tax Code of the Russian Federation (Article 218) by a specific amount. There are two types of standard tax deductions (STD):
- Directly to tax payers (this option is valid for a limited category of citizens).
- In relation to the taxpayer's children.
The right to START appears monthly . In this case, the START period is considered to be exactly 30 days (month). Such deductions apply to the following payments:
- Employee salary.
- Premium or fee (payment due under an agreement between the parties).
- Other types of profit, which include 13 percent personal income tax.
Documents for child support
First, the employee needs to write a free-form deduction application and attach supporting documents to it: a birth certificate or a certificate from an educational institution.
Deduction application template
If an employee has not been working since the beginning of the year or works part-time in another organization, ask him for a certificate in form 2-NDFL from other places of work. She will confirm that income since the beginning of the year has not exceeded 350,000 rubles.
Important: do not provide an employee with standard tax deductions that he did not receive from his previous employer or did not receive in full.
In some cases, other documents will be needed. For example, from a spouse who is not the child's parent or guardian, ask for a statement from the child's mother or father stating that the spouse is providing for the child.
Some documents need to be updated every year. The general rule: if a document confirms the right to deduction only in one period, then it needs to be updated in the next. For example, request a certificate from the university every year, because the situation may change next year.
30.03.2018
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Deductions for personal income tax in 2021
Using tax deductions, a taxpayer can return from the budget up to 100% of personal income tax paid for the year. How much personal income tax did you pay for 2021? How much did you spend in 2021 on improving your living conditions, paying mortgage interest, on education, on treatment, on purchasing medications? But all these expenses make it possible to reduce the tax base on which personal income tax is calculated at a rate of 13%.
If during 2021 you did not apply to your employer for deductions (social and/or property), then you should think about submitting a 3-NDFL tax return to the tax authority now.
There is no specific deadline for submitting the declaration to receive the deduction. The main thing is to have time to exercise your right within 3 years before the statute of limitations expires. That is, in 2021 you can submit declarations and receive deductions for expenses incurred in 2021, 2016, 2015.
If for 2021 you have personal income tax to pay additionally to the budget, and the tax agent did not send a message to the tax authority that the tax on the income paid to you was not withheld, then you should submit the 3-NDFL declaration to the tax authority no later than 30 April 2021. This situation, in particular, may arise if you sell property or rent out an apartment.
The website of the Federal Tax Service of the Russian Federation contains a video detailing the process of filling out a tax return using the “Declaration” program.
1. Expenses for treatment and purchase of medicines
A deduction can be obtained for expenses for treatment and medications for yourself, a spouse, parents, and children under the age of 18. Unfortunately, it is not possible to receive a deduction for treatment expenses for a grandmother or children over 18 years of age.
In response to questions from taxpayers regarding the use of social deductions regarding the costs of treatment of children over 18 years of age or other categories of persons, the Ministry of Finance offers such categories of persons to use free medical care (letter of the Ministry of Finance of Russia dated January 26, 2018 N 03-04-09/4204).
The amount of deduction for expenses for treatment and medicines together with the deduction for expenses for education cannot exceed 120,000 rubles. However, there is a list of types of expensive treatment, the costs of which can be included in the deduction amount without limitation.
The list of medical services, medications and expensive types of treatment was approved by Decree of the Government of the Russian Federation of March 19, 2001 N 201.
The list of expensive treatments includes implantation of prostheses (including dental ones), infertility treatment, treatment of malignant tumors, surgical treatment of severe forms of diseases, etc.
The issue of classifying or not classifying medical services provided as expensive treatment is decided by the medical institution by indicating the corresponding service code in the Certificate of payment for medical services:
1 - conventional treatment (accepted in an amount of no more than 120,000 rubles in combination with training costs);
2 - expensive treatment.
When receiving such a certificate, pay attention to what code the medical institution indicated! For example, when implanting dentures, a medical institution must issue you two certificates: with code 1 and with code 2, because the range of such services includes “conventional” treatment and expensive ones. On the issue of attributing expenses to one type or another, the Federal Tax Service of the Russian Federation recommends contacting the Ministry of Health of the Russian Federation (letter of the Federal Tax Service of the Russian Federation dated February 19, 2018 No. GD-3-11/ [email protected] ).
2. Training costs
Deductions are provided for expenses on education for yourself (in universities, driving schools, etc.), as well as for brothers and sisters (if they are not more than 24 years old). The deduction amount is limited. The limit is 120,000 rubles. together with treatment costs. Also, a deduction is provided for expenses for full-time education of children (in universities, kindergartens, etc.) under 24 years of age. The limit in this case is 50,000 rubles. for each child. An educational institution must have a license.
If a contract for a child’s education was signed by one spouse who does not have income subject to personal income tax, then the other spouse can receive a deduction, because Tuition fees are paid from the family's common property.
3. Expenses for the purchase (construction) of housing
The deduction is presented in the amount of expenses (but not more than 2,000,000 rubles) for the construction/purchase of housing, land plots or shares in them on the territory of the Russian Federation. If the deduction for expenses for the purchase of housing is less than RUB 2,000,000. has not been fully used, then the remainder of the deduction can be used when receiving a deduction for the construction/purchase of another housing (if the first property was purchased after 01/01/2014).
The cost of construction/purchase of housing may include costs for work related to finishing only if the purchase and sale agreement provides for the purchase of housing without finishing. This must be specified in the purchase and sale or investment agreement (participation in shared construction).
The question often arises about in what tax period the right to a deduction arises when purchasing an apartment under an agreement for participation in shared construction.
The Ministry of Finance in its letter dated 02/12/2018 No. 03-04-09/8397 indicates that the deduction is provided for the tax period in which the right to receive it arose, or in subsequent tax periods, regardless of the period when the taxpayer incurred acquisition costs the above property.
The taxpayer has the right to claim a property tax deduction starting from the tax period in which the apartment was transferred by the developer and accepted by the taxpayer as a participant in shared construction on the basis of a transfer deed signed by the parties and relevant documents.
If housing is acquired by spouses during marriage, then the acquired property is their joint property. It does not matter in the name of which of the spouses it was purchased or in the name of which or which of the spouses contributed funds. Each of the spouses has the right to receive property tax deductions based on the amount of expenses of each person, confirmed by payment documents, or on the basis of the spouses’ application for the distribution of their expenses for repaying interest on a target loan (credit).
At the same time, the total amount of the tax deduction provided to each spouse must remain within the maximum amount (2,000,000 rubles for the cost of housing, 3,000,000 rubles for the amount of interest paid on the mortgage) (letter of the Ministry of Finance of the Russian Federation dated 02.02.2018 No. 03 -04-05/6101).
4. Mortgage interest costs
The deduction is presented in the amount of expenses for repaying interest on targeted loans (including those obtained as a result of on-lending) spent on the construction/purchase of housing (but not more than RUB 3,000,000).
The use of a deduction in the amount of expenses for paying mortgage interest is not strictly tied to the deduction for the cost of the apartment. You can get a deduction of up to 2,000,000 on the cost of one apartment, and a deduction on interest on a mortgage on another apartment.
When refinancing, it should be taken into account that the deduction can continue to be used if a new loan agreement is drawn up with a credit institution that has a license to provide banking services, and the agreement states that the refinancing amount is aimed at repaying a specific mortgage agreement (letter from the Ministry of Finance of the Russian Federation dated January 24 .2018 No. 03-04-05/3538).
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Child benefit period
Provide a deduction from the month in which the employee confirms that he has a child. If the employee submitted an application in the current year, then provide deductions from the beginning of the year. Even if he declared his right to a deduction in the middle or end of the year.
Example
Alice has been working in the organization since the beginning of the year, but she only remembered that she had the right to a deduction in May, and then she submitted an application. Alisa is a mother and has two minor sons. This means that from January to May, deductions amounted to 14,000 rubles (1,400 × 2 × 5).
Alice has a salary of 40,000 rubles; in total, from January to April, Alice was credited 160,000 rubles (40,000 × 4) and withheld personal income tax - 20,800 rubles.
In May, the accountant will calculate all unaccounted deductions and only personal income tax will be withheld from the salary in the amount of 3,380 rubles ((200,000 - 14,000) × 0.13 - 20,800), instead of 5,200 rubles (200,000 × 0.13 - 20,800). This means that Alice will receive 36,620 rubles (40,000 - 3,380), instead of 34,800 rubles (40,000 - 5,200).
But if an employee had the right to a deduction last year and forgot to declare it, then he can only receive this deduction on his own through the tax office.
Professional tax deductions for personal income tax in 2018
These deductions are provided to taxpayers who perform work under GPC (civil law) agreements. For example, individuals working under contract contracts, authors of works of literature, science, art, industrial designs, prototypes, inventors. Registration of professional deductions is regulated by Art. 221 Tax Code of the Russian Federation. They are provided in the amount of actual expenses incurred according to standards from 20% to 40% of the amount of accrued income.
Deduction for yourself
Some adults are entitled to a deduction of 500₽ or 3,000₽. The amount depends on which benefit category the employee belongs to. Among them are disabled people who suffered from the Chernobyl disaster, participants in military operations, heroes of Russia and many others. All categories can be viewed in subparagraphs 1 and 2 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation.
To receive a deduction, the employee brings an application and documents confirming his right to the deduction.
Such deductions cannot be added and used at the same time. If an employee is entitled to several standard deductions, provide one of them - the maximum. But there is no income limit - provide deductions for yourself regardless of the amount of income received.
2.1. Property deduction for a person who is not a pensioner
If you are an able-bodied person (not a pensioner) and purchased real estate in a year when you did not receive income related to the main tax base, income from the sale of property (except for securities) and (or) share(s) in it, income in the form the value of property (except for securities) received as a gift, as well as taxable income in the form of insurance payments under insurance contracts and pension payments, you will be able to receive property deductions starting from the year when you receive such income, regardless depending on how many years have passed since the right to deductions arose.
When income appears, you can also continue to receive the deduction if you previously used it partially, that is, you have an unused balance of the deduction. Moreover, if the right to a property deduction for the purchased property arose starting from 01/01/2014 and the deduction was not used in full, the remainder of the deduction can be used in the future when purchasing (constructing) another property. Transferring the balance of the deduction to another property is not possible if the first property was purchased in 2013 or earlier. In this case, a deduction for the repayment of interest on a targeted loan can be obtained only in relation to one property (clause 9, clause 2.1, clauses 3, 6, Article 210, clauses 3, 4, clause 1, clause 1, clause 3, paragraph 8 of Article 220 of the Tax Code of the Russian Federation
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pp. 1 - 3 tbsp. 2 of the Federal Law of July 23, 2013 No. 212-FZ
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What can you say as a summary?
It is stupid to deny the relevance of tax reform, because it is needed for the development of the domestic economy. In modern times, the personal income tax rate in the Russian Federation is at a minimum level in comparison with other European countries, and its increase will allow the Russian budget to solve some of its own problems. However, it is also necessary to take into account that without additional measures, the problems of fiscal policy will only become greater.
It is also necessary to pay attention to the fact that the authorities will have to more specifically discuss the possibility of introducing special tax regimes. Previously, there was talk about the possible abolition of the simplified tax system, as well as the abolition of the simplified tax system, but today it was decided to postpone this issue, because such changes will be disastrous for representatives of small and medium-sized businesses, so for now it’s worth just observing the proposals of the authorities and following all the available information on this question.
Filling out 3-NDFL for social deductions
To display social deductions in 3-NDFL, Sheets E1 and E2 are used, which reflect information about exactly what expenses the taxpayer incurred for the calendar year. In this case, the amounts are reflected in the following columns of Sheet E1:
- line 080 for charity deduction (no more than 25% of income);
- line 090 for deductions for children’s education (no more than 50 thousand rubles for each);
- line 100 for deductions for expensive treatment (based on the actual amount of expenses incurred);
- line 110 – total for lines 080-100;
- line 120 for deductions for your own or brother/sister’s education;
- line 130 for deduction for treatment;
- line 140 for deductions for voluntary insurance;
- line 150 for deductions for pension insurance;
- line 160 for deduction for qualification assessment;
- line 170 – total for lines 130-160 (no more than 120 thousand rubles);
- line 171 – deductions provided by the employer;
- line 180 – total for social deductions (total of lines 110 and 170 minus 171).
Sheet E2 reflects specific information about which non-state pension fund the account is opened with, indicating the TIN and KPP of the organization, as well as the date and number of the agreement.
To reflect social deductions in the specialized program for 3-NDFL, a special tab is used, which has an identical name. It must include the amount of deductions claimed by the taxpayer, displaying specific information on pension insurance and children’s education agreements. There is no specific division for each type of deduction, and they can only be viewed based on the submitted documents.
